The Berger Trust had gross income in Year 2 of $50,000, including $15,000 capital gains. The trust had $2,000 of deductible expenses. The trust is not required to distribute all income currently and made distributions to beneficiaries in the amount of $10,000. What is the Year 2 taxable income of the trust? A) 37,600 B) 37,900 C) 38,000 D) 53,000